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Consequently, we base our primary measure of operating performance on an upstream measure of earnings, such as OIBD, which depends predominantly on a firm's operations and is thus less susceptible to earnings manipulation.
We calculate our primary measure of operating performance as the ratio of OIBD to total assets.
For example, constipation is one of the most common and bother some adverse effects that comprise OIBD .
However, patients taking opioids for [greater than or equal to] 6 months and suffering OIC were more likely to have time off work and feel impaired in their work and domestic performance (P < 0.05 for all comparisons) than those who did not develop OIBD .
[E.sub.i,j,t] = the inflation-adjusted OIBD, EBIT, SALE or TAST of firm j in year t.
The nonissuer with the closest operating income before depreciation (OIBD) relative to assets is then chosen as the unique matching firm.
For the fiscal year immediately preceding the IPO, second-time and first-time issuers have similar profitability, measured both by OIBD and net income as a percentage of sales.
Abnormal operating performance in Panel B is defined as the median difference in operating income change ([DELTA] OIBD) between SEO firms and matching firms.
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